现行《会计基础工作规范》(以下简称规范)是财政部1996年6月17日发布实施的,它是《中华人民共和国会计法》的配套法规之一。1999年10月31日第九届全国人民代表大会常务委员会第十二次会议对《会计法》修订后,《规范》至今尚未作相应修订,其中的很多条款已与《会计法》相关内容不相符,已明显不适时和不适用。具体表现在:(1)有的条款表述已不 The current “Basic Accounting Standards” (hereinafter referred to as the “Rules”) was promulgated by the Ministry of Finance on June 17, 1996 and is one of the supporting laws and regulations of the Accounting Law of the People’s Republic of China. October 31, 1999 Standing Committee of the Ninth National People’s Congress Standing Committee on the “Accounting Law” after the amendment, “norms” has not been amended accordingly, many of which have articles with the “Accounting Law” does not Consistent, apparently not appropriate and not applicable. Specifically manifested in: (1) some of the terms of the statement no longer